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One of the most common questions asked on the Koh Samui and Thailand forums, is what to do about money, and how to get hold of the local currency? The options on Koh Samui are basically the same as any other popular area of Thailand. ATM machines & Foreign Exchange booths (useful for cash and/or travellers cheques).
There is no shortage of ATM machines or Foreign Exchange booths right around Samui. These ATM's and Forex Booths are linked to the major Thai banks and are legitimate.
For real time updated exchange rates, for all major Thai banks, this link is very reliable - bankexchangerates.daytodaydata.net
While there are some other places that will offer cash exchange services, (like shops and hotels) the rate they offer will be significantly less than the recognised Foreign Exchange booths.
Often recommended is to use a combination of ATM card and your home currency to exchange, once you reach Thailand. It's also worth having an extra ATM card stashed away for contingent purposes.